The procedure for writing off penalties and fines has been approved for micro and small businesses

The procedure for writing off penalties and fines has been approved for micro and small businesses

16.02.2026 10:54:26 738

The Ministry of Finance of the Republic of Kazakhstan has approved Rules that allow micro and small businesses to write off penalties and fines subject to repayment of the principal amount of tax arrears. The document was registered with the Ministry of Justice on February 13, 2026 (No. 37975). This measure was taken in order to reduce the financial burden on entrepreneurs and make it possible to settle debts without additional sanctions. If the entrepreneur fully pays off the amount of arrears (principal tax debt) that was due on January 1, 2026, in the period from January 1 to March 31, 2026, then: - all accrued interest (including interest accrued before the day of full payment) will be written off; - fines for those taxes and mandatory payments for which the debt has been repaid will be written off; - fines for turnover committed before January 1, 2026 during the period of non-registration for VAT (in the absence of enforcement measures as of January 1, 2026) may also be written off. To take advantage of this opportunity, you must pay the principal amount in full by March 31, 2026. After that, the write-off will be made based on the results of checking personal accounts by special commissions attached to state revenue bodies. The adopted Rules allow entrepreneurs to close old debts without additional financial losses, reduce the debt burden and continue working without the risk of further accrual of sanctions. This is an opportunity for a business to settle its debts and start working further without accumulated fines and penalties. The full text of the NPA can be found at the link zan.gov.kz/client /#!/doc/222079/rus #SALYKTAR #TAXES #keden #customs

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1165834?lang=kk